This
is an appeal to the Utah State Tax Commission from a decision of the Collection
Division of the Utah State Tax Commission (Respondent) to assess penalty and
interest on individual income tax account No. XXXXX for the tax year
XXXXX.Petitioner waived his right to
an oral hearing.Therefore, the
Commission decides this matter based on the pleadings before it.

Petitioner
asserted that he properly and timely filed for an extension for time to file
the Utah Income Tax Return on XXXXX.Petitioner stated that the social security number was not included on
the extension because XXXXX was the first year that Petitioner had ever filed,
the CPA did not have Petitioner's social security number, and it was after
11:00 p.m. on XXXXX when the CPA prepared Petitioner's extension request.The social security number was included on
the return which Petitioner later filed.Petitioner did not submit any money with the extension because this was
Petitioner's first return.Last year's
tax was zero, and line (11) of the extension request, Form TC-546, instructs
the applicant to send in the lesser of the tax due or last year's tax
(zero).Zero is the lesser amount.

Respondent
has no record of the extension.Respondent's
records indicate that the tax of $$$$$ was paid on XXXXX.Respondent assessed a penalty of $$$$$ and
interest of $$$$$ as of XXXXX.

FINDINGS

Petitioner
did not properly apply for an automatic extension of time to file the Utah
income tax return for the tax year XXXXX.The failure to include Petitioner's social security number on the form
prevented Respondent from matching the extension request with Petitioner's
file.The inclusion of the social
security number on an extension request or on a return is mandatory.

DECISION AND ORDER

It
is the Decision and Order of the Utah State Tax Commission that the
Petitioner's request for waiver of penalty and interest on individual income
tax account No. XXXXX be denied.

The
assessment of penalty and interest by the Collection Division of the Utah State
Tax Commission is hereby affirmed.